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Circulars
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46/2017 - 24-11-2017 Customs
Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg.
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Transfer of ownership of goods in a bonded warehouse triggers IGST on the supply; customs duty remains payable at ex bond based on import value.
Transfer or sale of imported goods while deposited in a customs bonded warehouse constitutes a supply taxable under IGST as an inter State supply, with value determined under CGST/IGST valuation rules; customs duties deferred at deposit remain payable on ex bonding based on the value determined at import under section 14, and post import costs are not added to the customs assessable value for ex bond duty computation.
42/2015-2020 - 24-11-2017 DGFT
Amendment in Appendix 3B of the Foreign Trade Policy 2015-2020
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MEIS incentive rates for numerous ITC HS codes increased from 2% to 4%, effective 01.11.2017 and limited period.
The Director General of Foreign Trade amended Appendix 3B Table 2 of the Foreign Trade Policy 2015-2020 to raise MEIS incentive rates for numerous specified ITC HS codes from 2% to 4%; the Public Notice states the enhanced rates operate with effect from 01.11.2017 and, in the notice, are expressed as valid until 30.06.2018, with a subsequent substitution of the earlier wording noted.
PUBLIC NOTICE NO. 246/2017 - 23-11-2017 Customs
Clarification regarding presence of only authorized persons to remain present and interact with the departmental Officers in connection with activities concerning the processing of Customs Documents or discharge of any other Customs related work at Customs Authorized Container Freight Stations and Chennai Docks/ Port Area
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Authorized person access rules restrict who may interact with customs officers at CFS and docks, requiring ID and verified passes.
Only authorized persons may be present and interact with departmental officers for processing Customs documents or performing Customs work at CFS, ICD and Chennai docks/port area. Authorized persons include importers/exporters or their employees with employer issued photo IDs, customs brokers named in the Bill of Entry/Shipping Bill or their employers with valid broker ID cards, and brokers or representatives duly authorized for pre/post clearance tasks. Unauthorized persons are prohibited from entry, handling Customs documents, or undertaking Customs work; CFS/ICD/Docks must enforce the rule and may issue one day passes subject to verification.
PUBLIC NOTICE NO. 132/2017 - 23-11-2017 Customs
Manual filing and processing of refund claims in respect of zero-rated supplies
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Manual refund processing for zero-rated supplies ensures offline filing and prescribed register-based processing until portal module is available.
Manual filing and processing of refund claims for zero-rated supplies is required until the refund module on the common portal is available. Exporters' shipping bills may serve as refund applications where export reports and valid returns have been filed; other suppliers must submit printouts of FORM GST RFD-01A with supporting documents to the jurisdictional proper officer. Claims for unutilized input tax credit require portal debit of the electronic credit ledger and ARN generation to be furnished with the manual submission. All actions, acknowledgements, deficiency memos, provisional and final orders, and re-crediting must be recorded in refund registers and processed using prescribed forms.
GST Trade Notice No. 47/2017 - 23-11-2017 GST
GST - Implementing Electronic Sealing for Containers under self- sealing procedures Customs Circular No.44/2017-Customs dated 18.11.2017
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E sealing requirement: mandatory for specified exporters and full container loads where readers are operational.
Entitled exporters with RFID e seals may voluntarily adopt e sealing where readers exist without departmental supervision until the transition to mandatory use; e sealing will become compulsory for exporters permitted prior self sealing, accredited exporters, and those using supervised stuffing at specified ports/ICDs, and will be mandatory for full container loads across ports/ICDs from the date indicated by the Board.
Corrigendum - 23-11-2017 GST - States
Corrigendum for Order Nos. 17/WBGST/PRO/17-18 and 18/WBGST/PRO/17-18, both dated 15/11/2017
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Corrigendum changes specified deadline in two West Bengal GST orders to an earlier date, published.
Corrigendum from the State Tax Commissioner of West Bengal corrects Orders Nos. 17/WBGST/PRO/17-18 and 18/WBGST/PRO/17-18 (dated 15 November 2017) by substituting the date stated as "31st December, 2017" with "27th December, 2017", effective as set out in the corrigendum dated 23 November 2017.
Circular No. 1718055/622 - 23-11-2017 GST - States
Procedure for Correction of GSTIN Jurisdiction in Cases of Incorrect Selection of Registration Authority by Traders
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GSTIN jurisdiction correction procedure issued for wrong registration authority selection and transfer approvals across divisions and zones.
Procedure is prescribed for correcting GSTIN jurisdiction where a trader selected the wrong registration authority and the GSTIN is shown in an incorrect office dashboard. The update jurisdiction facility provided by GSTN is to be used to shift the registration to the correct assessment office. Transfers within a division require approval of the Joint Commissioner (Executive), transfers involving more than one division require approval of the Additional Commissioner Grade-1, and transfers from one zone to another require approval of the concerned Zonal Additional Commissioner.
988/2017/9(120)/XXVII(8)/2017 - 23-11-2017 GST - States
Uttarakhand Goods and Services Tax (Removal Of Difficulties) Order, 2017
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Composition scheme eligibility clarified: exempt services and interest-based receipts excluded from aggregate turnover determination for composition eligibility.
Supplies of goods or services under clause (b) of paragraph 6 of Schedule II and exempt services consisting of extending deposits, loans or advances where consideration is interest or discount do not make a person ineligible for the composition scheme provided other conditions are met, and the value of such exempt services shall be excluded from the computation of aggregate turnover for determining composition eligibility.
17/2017-GST - 23-11-2017 GST - States
Manual filing and processing of refund claims in respect of zero rated supplies.
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Manual filing of GST zero-rated refund claims now required: form RFD-01A, ARN, ledger debit, and set timelines apply.
Manual filing and processing of refund claims for zero-rated supplies is mandated until the portal module is available. Export refunds via paid IGST use the shipping bill as the application upon filing export manifest/report and valid return. Suppliers claiming refund (including SEZ cases and unutilized ITC) must file FORM GST RFD-01A on the portal to obtain an ARN/debit proof and submit printouts with documentary evidence to the jurisdictional proper officer. Acknowledgement (FORM GST RFD-02) is within 15 days, provisional refund within 7 days, and final order within 60 days; deficiencies, re-credit, and inter-authority communications follow prescribed Forms and registers.
PUBLIC NOTICE NO. 51/2017 - 22-11-2017 Customs
Implementing Electronic Sealing for Containers by exporters under self-sealing procedure by Board's Circular 26/2017-cus dated 01.07.2017, 36/2017 dated 28.08.2017, 37/2017 dated 20.09.2017 and 41/2017 dated 30.10.2017
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Electronic sealing requirement phased for exporters: voluntary adoption where readers exist, then staged mandatory implementation nationwide.
Implementation of electronic sealing introduces a phased RFID e seal regime: entitled exporters who possess RFID seals and export from stations with reader infrastructure may voluntarily adopt self sealing without departmental supervision during the transition. Subsequently, mandatory e sealing will apply in phases-first to exporters permitted self sealing, AEOs, and supervised stuffing exporters at specified major ports/ICDs, and ultimately to all Full Container Loads stuffed at approved premises across all ports/ICDs. Field officers must familiarise themselves with RFID systems and report difficulties to the Commissioner.
PUBLIC NOTICE No. 43/2017 - 22-11-2017 Customs
Implementing Electronic Sealing for Containers by exporters under self- sealing procedure
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E-sealing requirement makes electronic container seals compulsory for entitled exporters at the port, vendors must ensure reader availability.
Implementation requires exporters using the self-sealing facility to adopt electronic sealing for containers at the port where a fixed RFID reader has been installed. Exporters must procure e-seals only from vendors who have installed compatible readers at the gateway port or ICD because each vendor's reader reads only its own seals. Vendors must comply with CBEC norms and restrict sales to exporters whose intended port has that vendor's reader. The procedure is voluntary until the prescribed date, after which it becomes mandatory for specified exporter categories.
F.2(13)/Policy-GST/2017/1080-86 - 22-11-2017 GST - States
Extension of time limit for submitting application in FORM GST REG-26
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Extension of registration application deadline: electronic submission for FORM GST REG-26 period extended under Delhi GST rules.
The Commissioner, on the Council's recommendation and under the powers conferred by the relevant provisions of the Delhi GST Rules and Act, has extended the period for electronic submission of applications in Form GST REG-26 until 31 December 2017.
F. No.278A/33/2016-Legal(Pt.l) - 22-11-2017 Central Excise
Constitution of a fresh panel of Senior/Junior Standing Counsels for handling CBEC cases of Indirect taxation before the various High Courts and other fora - reg.
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Panel constitution of Standing Counsels secures continuity and defined tenure for CBEC representation in indirect taxation litigation.
The Board confirms that Senior and Junior Standing Counsels appointed in earlier orders and in the subsequent selection exercise constitute the CBEC panel for representation in indirect taxation matters before High Courts and other fora, with membership and tenure governed by the Board's prior selections, rescissions and the most recent appointment order to ensure continuity of representation.
Circular No. 1718054/1364 - 22-11-2017 GST - States
Follow-Up on GST Data Migration and Registration of Pending/Non-Migrated PAN Dealers in Uttar Pradesh
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GST data migration instructions target non-migrated dealers and require verification, migration, and periodic compliance reporting.
Directions were issued for follow-up on GST data migration in Uttar Pradesh in respect of valid PAN dealers who had obtained provisional IDs but had not migrated to GST. Officers were required to examine the earlier sales record of such dealers, identify whether their turnover was close to the threshold limit, contact and verify them where necessary, and ensure migration into GST. The list of non-migrated dealers was made available on officers' logins, and compliance was to be entered in the prescribed format every Monday in the relevant Employee Information System module.
45/2017 - 22-11-2017 Customs
Clarification in respect of anti-dumping duty on imports of color coated aluminium foil from China PR - regarding.
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Anti-dumping duty exclusion for colour-coated aluminium foil clarified; customs assessment must reflect coating-based carve-out.
Colour-coated aluminium foil with polyester (PE) or PVDF coating falling under Customs Tariff Heading 7607 is excluded from the scope of the definitive anti dumping duty on aluminium foil from China PR; customs authorities must assess imports of such foil taking into account this exclusion.
21/21/2017-GST - 22-11-2017 GST - States
Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]
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Inter-state movement of rigs and cranes without further supply is outside supply, while repair services remain taxable.
Inter-state movement of rigs, tools, spares and goods on wheels, including cranes, between distinct persons is neither a supply of goods nor a supply of services when the movement is not for further supply of the same goods. No IGST applies to such movement, including movement for repairs or maintenance. Applicable GGST, CGST or IGST remains leviable on the repairs and maintenance services performed.
21/21/2017 - 22-11-2017 GST
Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding.
Show AI Summary
IGST exemption on inter state movement: no IGST where movement isn't for further supply; repairs remain taxable.
Inter state movement of rigs, tools and spares and other goods on wheels is to be treated neither as a supply of goods nor a supply of service for IGST purposes where the movement is not for further supply of the same goods; the treatment in circular 1/1/2017 IGST applies mutatis mutandis. Applicable CGST/SGST/IGST remains leviable on repairs and maintenance of such goods.
20/20/2017-GST - 22-11-2017 GST - States
Issue related to classification and GST rate on Terracotta idols
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GST classification of terracotta idols treats them as clay idols, making them eligible for the nil-rate entry.
Terracotta idols are treated as idols made of clay because terracotta is clay-based material. They are therefore covered by the nil-rate entry applicable to clay idols under the relevant State Tax (Rate) notification. Implementation difficulties may be brought to the notice of the Commissioner of State Tax.
20/20/2017 - 22-11-2017 GST
Issue related to classification and GST rate on Terracotta idols – regarding
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GST nil rate on terracotta idols affirmed; terracotta treated as clay so idols eligible for nil-rated supply.
The circular states that terracotta idols are eligible for a nil rate of GST because terracotta is a clay-based material and thus falls within the clay-idol nil-rated entry; it also notes that repairs and maintenance to such goods may be taxable and requests that implementation difficulties be reported to the Board.
19/2017-18/STATE TAX - 22-11-2017 GST - States
Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis.
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Supply on approval: invoice may be issued on delivery; inter-state movements attract integrated tax under GST.
Goods moved by a registered supplier for supply on approval may be transported on a delivery challan (and e-way bill where applicable), with the tax invoice issued upon delivery when the supply is accepted; the transporter may carry the invoice book to issue the invoice once the supply fructifies. Movements resulting in supply in another State are treated as inter-state supplies and attract integrated tax.

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Easing of Access Norms for investment by FPIs

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Custodian change and due diligence relief for FPIs enables streamlined custodian transfers and reduced re-documentation burdens.
SEBI eases FPI access norms by allowing Global Custodians to request local custodian/DDP changes on behalf of authorised FPIs, eliminating prior SEBI ... Summary

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